PENGARUH INDEPENDENSI, KEAHLIAN AUDIT DAN PENGALAMAN AUDIT TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) DI SURABAYA)

Fauziyah; Anang  Subardjo

Fauziyah
Anang Subardjo

Keywords: Independency, audit skills, audit experience, accuracy of auditing opinion

Abstract

This research aimed to test the influence of independence, audit skills and audit experiences to the auditor’s
accuracy in presenting opinion. The independent variables of this research compiled indepency, audit skills, and
audit experience. While the dependent variable was the accuracy on auditing opinion. Therefore, this research used
quantitative approach by using hypothesis test. The research population were auditors who work at Public
Accounting Firm (KAP) in Surabaya listed in Directory Institution of Indonesian Public Accountant (IAPI) in
2017. The investigated respondents were 52 auditors from 12 Public Accountant Firms (KAP) in Surabaya. They
were taken using convenience sampling technique. Moreover, the analysis data technique applied multiple linear
regression analysis by using SPSS version 24. Based on the research results, independency and audit skills had
positive influence and significant to auditor’s opinion accuracy; however, audit experience had negative influence
and significant to the auditor’s accuracy of auditing opinion.
Keywords: Independency, audit skills, audit experience, accuracy of auditing opinion.